Who is required to file e-TDS/TCS return and what is annual e-TDS/TCS Return and Other FAQ

What isannuale-TDS/TCS Return?

Annuale-TDS/TCS return is the TDS return under section 206 of theIncome TaxAct (prepared in Form Nos. 24, 26 or 27) or TCS return under section 206C of theIncome TaxAct (prepared in Form No. 27E), which is prepared inelectronicmedia as per prescribed datastructure. Suchreturnsfurnishedin a CD/Pen Drive should be accompanied by a signedverificationin Form No. 27A in case ofAnnualTDSreturnsor Form No. 27B in case ofAnnualTCS return.

What is quarterly e-TDS/TCSstatement?

TDS/TCSreturnsfiled inelectronicform as per section 200(3)/206C, as amended by Finance Act, 2005, are quarterly TDS/TCS statements. As per theIncome TaxAct, these quarterly statements arerequiredto befurnishedfrom FY 2005-06 onwards. The forms used for quarterly e-TDS statements are Form Nos. 24Q, 26Q and 27Q and for quarterly e-TCSstatementis Form No. 27EQ. These statements filed in CD/Pen Drive should be accompanied by a signedverificationin Form No. 27A in case of both e-TDS/TCS statements.

Who isrequiredto file e-TDS/TCS return?

As perIncome TaxAct, 1961, all corporate and government deductors/collectors are compulsorilyrequiredto file their TDS/TCSreturnsonelectronicmedia (i.e. e-TDS/TCSreturns).However, deductors/collectors other than corporate/government can file either in physical or inelectronicform.

e-TDS/TCSreturnshave been made mandatory for Government deductors. How do I know whether I am a Government deductor or not?

All Drawing and Disbursing Officers of Central and State Governments come under the category of Government deductors.

Under what provision should e-TDS/TCSreturnsbe filed?

An e-TDS return should be filed under Section 206 of theIncome TaxAct in accordance with theschemedated August 26, 2003 forelectronicfiling of TDS return notified by the Central Board of Direct Taxes (CBDT) for this purpose. CBDT Circular No. 8 dated September 19, 2003 may also be referred.

An e-TCS return should be filed under Section 206C of theIncome TaxAct in accordance with theschemedated March 30, 2005 forelectronicfiling of TCS return notified by the CBDT for this purpose.

CBDT has appointed the Director General ofIncome Tax(Systems) ase-FilingAdministrator for the purpose ofelectronicfiling of TDS/TCSreturns.

Who is an e-TDS/TCS Intermediary?

BDT has appointed National Securities Depository Limited, (NSDL), Mumbai, as e-TDS/TCS Intermediary. NSDL has established TIN Facilitation Centres (TIN-FCs) across the country to facilitate deductors/collectors file their e-TDS/TCSreturns.

e-TDS Return – Preparation of Correction Statement More than Once on the Same Regular Statement (Correction on Correction)

-How many times can I furnish acorrection TDS/TCS statement?

A correction TDS/TCS statement can be furnished multiple times to incorporate changes in the regular TDS/TCS statementwhereas a regular TDS/TCS statement will be accepted at the TIN central system only once.

What are the important points to be kept in mind while preparing correctionstatement more than once on the same regular statement?

You have to kept in mind, the following points while preparing correction statement more than once on the same regular statement:

1. The TDS/TCS statement on which correction is to be prepared should be updated with details as per all previous corrections.
2. Modifications/addition/deletion in correction statements accepted at the TIN central system only should be considered.

The first correction filed by me contains three types of correction (three PRNs / Token Number) and one of the types of correction has got rejected at the TIN central system. What should I do?

The steps as under should be followed:

1. You have to update modifications as per the accepted corrections in the TDS statement.
2. Identify the record for which correction was rejected earlier by its sequence no. and fields for identification
3. Correct the said record.
4. Correction statement should contain updated values as well as value of identification field as per regularstatement.

Which Provisional Receipt Number / Token Number should I quote while preparingcorrection statement more than once on the same regular statement?

There are two fields for Provisional Receipt Number (PRN) / Token Number in a correction statement as under:

a. Original Provisional Receipt Number / Token Number – PRN of the regular statement should be mentioned in this field.
b. Previous Provisional Receipt Number / Token Number – PRN of the last accepted correction statementshould be mentioned in this field. In case the value in this field is incorrectly mentioned, the statement will get rejected at TIN central system for the reason: “Either Previous Provisional Receipt No. provided is incorrect or combination of Original Provisional Receipt Number / Token Number and Previous Provisional Receipt Number / Token Number is not in sequence”

Example:

Single batch correction statement – Only one type of correction in the file

a. You have filed a regular statement having PRN / Token Number 010010200083255 and subsequently filed a single batch correction statement having PRN / Token Number 010010300074112. While preparingcorrection statement, you have to mention PRN / Token Number 010010200083255 in the field original PRN and the PRN / Token Number 010010300074112 in the field Previous PRN.

Multiple batch correction statement – different types of correction in a single file

b. You have filed a regular statement having PRN / Token Number 010010200083255 and subsequently filed a multi batch correction statement having three batches and corresponding PRNs / Token Numbers as 010010300074112, 010010300074123 and 010010300074134. While preparing the correctionstatement, you have to mention PRN / Token Number 010010200083255 in the field original PRN and check the status of all the three PRNs of correction statement.

oIf all the three PRNs / Token Numbers are accepted at the TIN central system, you may mention any of the three PRNs / Token Numbers in the field previous PRN.

oIf any of the three PRNs / Token Numbers is rejected, then you should mention the PRN / Token Number which has been accepted at the TIN central system in the field Previous PRN.

oIf all the three PRNs / Token Numbers are rejected, then you must mention the PRN / Token Number of the regular statement, i.e. 010010200083255 in the field Previous PRN.

How many times can I update PAN of a deductee/transacting party?

Structurally valid PAN of a deductee in the regular statement can be updated to another structurally valid PAN only once.

When does a statement get ‘Partially Accepted’?

A correction statement containing updates in PAN of deductee/employee may get Partially Accepted. This is possible when the PAN in the any of the records being updated by you in the correction statementis invalid, i.e. PAN not present in PAN Master Database. In such a scenario, the said record gets rejected resulting in partial acceptance of the statement.

What should I do if the status of correction statement filed by me is ‘Partially accepted’?

In case correction statement is in status ‘Partially accepted’, you have follow steps as under:

1. You have to update modifications as per the accepted records in the TDS statement.
2. Identify the deductee/salary record which has got rejected due to invalid PAN.
3. Rectify the incorrect PAN
4. Correction statement should contain value of identification keys as per regular statement along with the updated values.

What could be the cause of rejection of TDS/TCS statement for the reason “Total Deposit amount of deductees is more than Challan amount actually deposited in bank”?

The total tax deposited amount as per challan should be greater than or equal to the total tax deposited amount as per deductee details, else a regular TDS/TCS statement will not get validated through FVU.

If you file a correction statement for adding deductee records under a particular challan, the total tax deposited as per challan in regular statement should be greater than or equal to the total tax deposited in deductee details as per regular as well as correction statement.

Note: Amount in the fields Interest and others in the challan is not considered in the total tax deposited as per challan.

Provisional Receipt Number is now referred as Token Number with effect from FY. 2010-11 onwards.

How to Verify correctness of e-TDS/TCS return Prepared and FAQs on File Validation Utility (FVU)

After I prepare my e-TDS/TCS return, is there any way I can check/verify whether it conforms to the prescribed datastructure (file format)?

Yes, after you have prepared your e-TDS/TCS return you can check/verify the same by using the File Validation Utility (FVU). This utility is freely downloadable from the NSDL-TIN website.

What is File Validation Utility (FVU)?

FVU is a program developed by NSDL, which is used to ascertain whether the e-TDS/TCS return file contains any format level error(s). When you pass e-TDS/TCS return through FVU, it generates an ‘error/response file’. If there are no errors in the e-TDS/TCS return file, error/response file will display the control totals. If there are errors, the error/response file will display the error location and error code along with the error code descripttion. In case you find any error, you can rectify the error and pass the e-TDS/TCS return file again through the FVU till you get an error-free file.

What is the ‘Upload File’ in the new File Validation Utility?

Earlier the e-TDS/TCS return file after validating using File Validation Utility (FVU) had to be filed with TIN-FC. Now ‘Upload File’ that is generated by the FVU when the return is validated using the FVU has to be filed with TIN-FC. This ‘upload file’ is a file with the same filename as the ‘input file’ but with extension .fvu. Example ‘input file’ name is 27EQGov.txt, the upload file generated will be 27EQGov.fvu.

For Quarterly Returns, Java has to be installed to run FVU. Details are given in FVU section of NSDL-TIN website.

What are the Control Totals appearing in the Error/Response File generated by validating the text file through File Validation Utility (FVU) of NSDL?

The ControlTotals in Error/Response File are generated only when a valid file is generated. Otherwise, the Error/Response File shows the nature of error.The controltotals are as under:

oNumber of deductee/party records : In case of Form 24/24Q, it is equal to the number of employees for which TDS return is being prepared. In case of Form 26/27/26Q/27Q, it is equal to the total number of records of tax deduction. 10 payments to 1 party would mean 10 deductee records.

oAmount Paid : This is the Total Amount of allpaymentsmade on which tax was deducted. In case of Form 24/24Q, it is equal to the Total Taxable Income of all the employees. In case of Form 26/27/26Q/27Q, this is equal to the total of all the amounts on which tax has been deducted atsource.

oTax Deducted : This is the Total Amount of tax actually deducted atsourcefor allpayments.

oTax Deposited : This is the total of all the deposit challans. This is normally the same asTax Deductedbut at times may be different due to interest or other amount.

Are the control totals appearing in Form 27A same as that of Error/Response File?

Yes,the controltotals in Form 27A and in Error/Response File are same.

What if any of the control totals mentioned in Form No. 27A do not match with that in e-TDS/TCS return?

In such a case the e-TDS/TCS return will not be accepted by the TIN-FC. You should ensure thatthe controltotals generated by FVU and that mentioned on Form No. 27A match. In case of any difficulties/queries, you should contact the TIN-FC or TIN Call Centre at NSDL.

How should Form No. 24Q be filled up in absence of a column for section 80C and other FAQ

Whether theparticularsof the wholeyearor of therelevantquarter are to be filled in Annexures I, II and III of Form No. 24Q?

(i) In Annexure I, only the actual figures for therelevantquarter are to be reported.
(ii) In Annexures II & III, estimated/actualparticularsfor the whole financialyearare to be given. However, Annexures II & III areoptionalin the return for the 1st, 2nd and 3rd quarters but in the quarterlystatementfor the last quarter, it is mandatory to file Annexures II & III giving actualparticularsfor the whole financialyear.

In Form No. 24Q, should theparticularsof even those employees be given whose income is below the threshold limit or in whose case, the income after giving deductions for savings etc. is below the threshold limit?

(i)Particularsof only those employees are to be reported from the 1st quarter onwards in Form No. 24Q in whose case the estimated income for the wholeyearis above the threshold limit.
(ii) In case the estimated income for the wholeyearof an employee after allowing deduction for various savings like PPF, GPF, NSC etc. comes below the taxable limit, hisparticularsneed not be included in Form No. 24Q.
(iii) In case, due to some reason, estimatedannualincome of an employee exceeds theexemptionlimit during the course of theyear, tax should be deducted in that quarter and hisparticularsreported in Form No. 24Q from that quarter onwards.

How aretheparticularsof those employees who are with the employer for a part of theyearto be shown in Form No. 24Q?

(i) Where an employee has worked with a deductor for part of the financialyearonly, the deductor should deduct tax at source from his salary and report the same in the quarterly Form No. 24Q of the respective quarter(s) up to the date ofemploymentwith him. Further, while submitting Form No. 24Q for the last quarter, the deductor should includeparticularsof that employee in Annexures II & III irrespective of the fact that the employee was not under hisemploymenton the last day of theyear.
(ii) Similarly, where an employee joinsemploymentwith the deductor during the course of the financialyear, his TDSparticularsshould be reported by the current deductor in Form No. 24Q of therelevantquarter. Further, while submitting Form No. 24Q for the last quarter, the deductor should includeparticularsof TDS of such employee for the actual period ofemploymentunder him in Annexures II & III.

The manner ofcomputingtotal income has been changed in the budget for the currentyearby allowing deduction under section 80C. However, the present Form No. 24Q shows a column for rebate under section 88, 88B, 88C and 88D. How should Form No. 24Q be filled up in absence of a column for section 80C?

While filling up Form No. 24Q, the columns pertaining to sections 88, 88B, 88C and 88D may be left blank. As regards deduction under section 80C, the same can be shown in the column 342 pertaining to ‘Amount deductible under any other provision of Chapter VI-A’.

Form No. 24Q shows a column which requires explanation for lower deduction of tax. How can a DDO assess it? Please clarify.

Certificatefor lower deduction or no deduction of tax from salary is given by the Assessing Officer on the basis ofan applicationmade by the deductee. In cases where the Assessing Officer has issued such acertificateto an employee, deductor has to only mention whether no tax has been deducted or tax has been deducted at lower rate on the basis of such acertificate.

TDS/TCS return – Where to File, Basic Details to be filled, Charges for Filing, Due Dates, Procedure , Forms etc.

Where can I file my TDS/TCS return?

You can file your TDS/TCS return at any of the TIN-FCs managed by NSDL. TIN-FCs are set-up at specified locations across the country. Details are given in the NSDL-TIN website. These can also be furnished directly at NSDL-TIN web-site.

Will annual returns/quarterly statements furnished by entities who are eligible to file the same in physical form be accepted by the Income Tax Department?

No. Physical TDS/TCS returns/statements will be received at TIN-FCs.

What are the basic details that should be included in the of e-TDS/TCS return?

Following information must be included in the e-TDS/TCS return for successful acceptance. If any of these essential details is missing, the returns will not be accepted at the TIN-FCs:

oCorrect Tax-deduction/collection Account Number (TAN) of the deductor/collector should be clearly mentioned in Form No. 27A as also in the e-TDS/TCS return, as required by sub-section (2) of section 203A of the Income-tax Act.

oThe particulars relating to deposit of tax deducted at source in the bank should be correctly and properly filled.

oThe data structure of the e-TDS/TCS return should be as per the structure prescribed by the e-FilingAdministrator.

oThe Control Chart in Form No. 27A (enclosed in paper form with the e-TDS/TCS return on CD/Pen Drive) should be duly filled and signed.

What are the charges for filing e-TDS/TCS return with TIN-FCs?

You have to pay charges as mentioned below:

No. of deductee records in e-TDS/TCS return

Upload charges (inclusive ofservice tax)

Returns having up to 100 records

Rs.30

Returns having 101 to 1000 records

Rs.182

Returns having more than 1000 records

Rs.606

What are the due dates for filing quarterly TDS Returns?

The due dates for filing quarterly TDS returns, both electronic and paper are as under:

Quarter

Due Date for Form Nos. 24Q & 26Q

Due Datefor Form No. 27Q

Due Datefor Form No. 27EQ

April to June

15 July

15 July

15 July

July to September

15 October

15 October

15 October

October to December

15 January

15 January

15 January

January to March

15 May

15 May

15 May

Is the procedure for filing of e-TCS different from that of filing e-TDS return?

The procedure for filing of e-TCS return is the same as that of e-TDS return except the forms to be used are different. The relevant forms for filing the e-TCS return are:

The e-TCS returns are also to be filed with NSDL at the various TIN-FCs

Should I file TDS certificates and bank challans along with the e-TDS/TCS return?

No, you need not file TDS certificates and bank challans for tax deposited along with the e-TDS/TCS return.

Can more than one e-TDS/TCS return be filed in a single computer media (CD/Pen Drive)?

Yes, More than one e-TDS/TCS statements can be furnished in same computer media.

Can a single e-TDS/TCS return be filed in two or more CD / Pen Drive?

No, one return cannot be furnished in two computer media.

Can e-TDS/TCS return be filed in compressed form?

Yes, if e-TDS/TCS return file is filed in compressed form, it should be compressed using Winzip 8.1 or ZipItFast 3.0 (or higher version compression utility only), so as to ensure quick and smooth acceptance of the file.

Do I have to affix a label on the e-TDS/TCS return CD/Pen Drive? What do I mention on the label affixed on the e-TDS/TCS return CD/Pen Drive?

No, there is no need to affix a label on computer media.

What if e-TDS/TCS return does not contain PANs of all deductees?

In case PANs of some of the deductees are not mentioned in your e-TDS/TCS return, the ProvisionalReceipt will contain the count of missing PANs in the e-TDS/TCS return. You may file the details of missing PANs within seven days of the date of Provisional Receipt to TIN-FC as a corrected e-TDS/TCS return.

If a deductor faces any difficulty in filing of e-TDS return where can it approach for help?

The details regarding the help required for filing of e-TDS are available on the Income-Tax Department website and the NSDL-TIN website. The TIN-FCs are also available for all related help in the e-filing of TDS returns.

Will computer media be returned by TIN-FC after acceptance of e-TDS/TCS statement?

Yes, computer media will be returned to deductor after acceptance of the e-TDS/TCS statements.

Procedure for filing e-TDS/TCS Returns with Insufficient Deductee PAN

How do I file my quarterly e-TDS/TCS return, if I don’t have PANs of all deductees?

You can file your e-TDS/TCS return for the deductees who have valid PANs and subsequently file correction return for remaining deductees whose PANs were not available with you while furnishing regular return.

How do I include deductees whose details were not provided earlier due to unavailability of PAN?

You are required to file a correction return in a prescribed file format available at www.tin-nsdl.com

What amount should be mentioned in the challan details in case a regular return is filed only for those deductees whose PAN is present and subsequently a correction is filed with the remaining deductees?

The amount deposited vide that particular challan should be mentioned in the original as well ascorrection return. Refer below example:

oSuppose a challan payment of Rs.1,00,000/- has been made for non-salary TDS against 100 deductees each with TDS of Rs.1,000/-. Under the existing procedure the deductor will have to quote at least 85 PAN failing which his return will be rejected.

oIf there are only 50 deductees whose PAN is available and the deductor attempts to file a return with details of 100 deductees with PAN of only 50 deductees, the return will automatically be rejected at present.

oHowever, if he files a return with challan amount of Rs. 1,00,000/- and with details of 50 deductees with PAN, with deductee total of Rs.50,000/-, the return will be accepted. It means the deductor can furnish the details relating to such deductees whose PANs are available.

oThe deductor can later file correction returns with other details of remaining deductees with the samechallan details, i.e., the challan amount should be the amount deposited (in this case Rs. 1,00,000/-).

oThe return will be accepted so long as the TDS total of incremental deductees is less than or equal to the balance of Rs.50,000/-.

All about Preparation of e-TDS/TCS Return

How should the e-TDS/TCS return be prepared?

e-TDS/TCS return has to be prepared in the data format issued by e-Filing Administrator. This is available on the Income TaxDepartment website (www.incometaxindia.gov.in) and NSDL-TIN website (www.tin-nsdl.com). There is a validation software (File Validation Utility) available along with the data structure which should be used to validate the data structureof the e-TDS/TCS return prepared. The e-TDS/TCS return should have following features:

oEach e-TDS/TCS return file should be in a separate CD/Pen Drive.

oEach e-TDS/TCS return file should be accompanied by a duly filled and signed (by an authorised signatory) Form No. 27A in physical form.

oEach e-TDS/TCS return file should be in one CD/Pen Drive. It should not span across multiple floppies.

oIf an e-TDS return file is required to be compressed, it should be compressed using Winzip 8.1 or ZipItFast 3.0 compression utility (or higher version thereof) to ensure quick and smooth acceptance of the file.

oLabel should be affixed on each CD/Pen Drive mentioning name of the deductor, his TAN, Form no. (i.e. 24, 26 or 27) and period to which the return pertains.

oThere should not be any overwriting/striking on Form No. 27A. If there is any, then the same should be ratified by an authorised signatory.

oIn case of Form Nos. 26 & 27, deductor need not file physical copies of certificates of no deduction or lower deduction of TDS received from deductees.

oIn case of Form 24, deductor should file physical copies of certificates of no deduction or deduction of TDS at lower rate, if any, received from deductees. However, there is no such requirement in case of Form 24Q.

oe-TDS/TCS return file should contain TAN of the deductor/collector without which, the return will not be accepted.

oCD/Pen Drive should be virus-free.

In case any of these requirements are not met, the e-TDS/TCS return will not be accepted at TIN-FCs.

Is there any software available for preparation of e-TDS/TCS return?

NSDL has made available a freely downloadable return preparation utility for preparation of e-TDS/TCS returns. Additionally, you can develop your own software for this purpose or you may acquire software from various third party vendors. A list of vendors, who have informed NSDL that they have developed software for preparing e-TDS/TCS returns, is available on the NSDL-TIN website.

Are the forms used for e-TDS/TCS return same as for physical returns?

Forms for filing TDS/TCS returns were notified by CBDT. These forms are same for electronic and physical returns. However, e-TDS/TCS return is to be prepared as a clean text ASCII file in accordance with the specified data structure (file format) prescribed by ITD.

What are the forms to be used for filing annual/quarterly TDS/TCS returns?

Following are the forms for TDS/TCS returns and their periodicity:

Form No.

Particulars

Periodicity

Form No. 24

Annual return of ‘Salaries’ under Section 206 ofIncome TaxAct, 1961

Annual

Form No. 26

Annual return of deduction of tax under section 206 ofIncome TaxAct, 1961 in respect of all payments other than ‘Salaries’

Annual

Form No. 27

Statement ofdeduction of tax from interest, dividend or any other sum payable to certain persons

Quarterlystatement oftax deducted at source in respect of all payments other than ‘Salaries’

Quarterly

Form No. 27Q

Quarterlystatement ofdeduction of tax from interest, dividend or any other sum payable to non-residents

Quarterly

Form No. 27EQ

Quarterlystatement ofcollection of tax at source

Quarterly

What is Form No. 27A?

Form No. 27A is a control chart of quarterly e-TDS/TCS statements to be filed in paper form by deductors/collectors alongwith quarterly statements. It is a summary of e-TDS/TCS returns which contains control totals of ‘amount paid’ and ‘income tax deducted at source’. The control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on Form No. 27A should match with the corresponding control totals in e-TDS/TCS return. A separate Form No. 27A is to be filed for each e-TDS/TCS return.

In case of Annual Returns the relevant control charts are Form 27A for e-TDS and Form 27B for e-TCS.

What are the precautions to be taken while submitting Form No. 27A/B?

While submitting Form No. 27A/B, one should ensure that:

a) There is no overwriting/striking on Form No. 27A/B. If there is any, then the same should be ratified (signed) by the authorised signatory.
b) Name and TAN of deductor and control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on Form No. 27A/B should match with the respective totals in the e-TDS/TCS return.
c) All the fields of Form No. 27A/B are duly filled.

What is the data structure (file format) for preparing e-TDS/TCS return?

e-TDS/TCS return should be prepared in accordance with the data structure (File Format) prescribed by the e-filing administrator. Separate data structure has been prescribed for each type of form whether it is annual return (up to FY 2004-05) or Quarterly return (FY 2005-06 onwards).

What is Challan Serial Number given by the Bank?

Bank Challan Number is a receipt number given by the bank branch where TDS is deposited. A separate receipt number is given for each challan deposited. You are required to mention this challan number in the e-TDS/TCS return and not the preprinted numbers on the bank challan form i.e. ITNS 269 or ITNS 271.

What is ‘Bank Branch Code’? Where do I get it from?

Reserve Bank of India has allotted a unique seven-digit code to each bank branch. You are required to mention the code of the bank branch where TDS is deposited in the e-TDS/TCS return. You can get this code from the bank branch where TDS amount is deposited.

Is it mandatory to mention Tax Deduction Account Number (TAN) in e-TDS/TCS return?

Yes, it is mandatory to mention the 10 digit reformatted (new) TAN in your e-TDS/TCS return.

Can I file Form No. 26Q separately for contractors, professionals, interest etc.?

No. A single Form No. 26Q with separate annexures corresponding to each challan payment for each type of payment has to be filed for all payments made to residents.

I do not know the Bank Branch Code of the branch in which I deposited tax. Can I leave this field blank?

Bank Branch code or BSR code is a 7-digit code allotted to banks by RBI. This is different from the branch code, which is used for bank drafts etc. This number is given in the OLTAS challan or can be obtained from the bank branch or from the search facility at NSDL-TIN website. It is mandatory to quote BSR code both in challan details and deductee details. Hence, this field cannot be left blank. Government deductors transfer tax by book entry, in which case the BSR code can be left blank.

What should I mention in the field ‘paid by book entry or otherwise’ in deduction details?

If payment to the parties (on which TDS has been deducted) has been made actually i.e. by cash, cheque, demand draft or any other acceptable mode, then ‘otherwise’ has to be mentioned in the specified field. But if payment has not been actually made and merely a provision has been made on the last date of the accounting year, then the option ‘Paid by Book Entry’ has to be selected.

By whom should the control chart Form 27A be signed?

Form 27A is the summary of the TDS/TCS statement. It has to be signed by the same person who is authorized to sign the TDS/TCS statement in paper format.

What if e-TDS/TCS return does not contain PANs of all deductees?

In case PANs of some of the deductees are not mentioned in the e-TDS/TCS return, the ProvisionalReceipt will mention the count of missing PANs in the e-TDS/TCS return. The details of missing PANs (to the extent it can be collected from the deductees) may be filed within seven days of the date ofProvisional Receipt to TIN-FC. e-TDS/TCS return will be accepted even with missing PANs. However, if PAN of deductees is not given in the TDS return, tax deducted from payment made to him cannot be posted to the statement of TDS to be issued to him u/s 203AA.

Is the Challan Identification Number compulsory?

Yes. Challan Identification Number is necessary for all non-Government deductors.

Is PAN mandatory for deductors and employees/deductees?

PAN of the deductors has to be given by non-Government deductors. It is essential to quote PAN of all deductees failing which credit of tax deducted will not be given.

I am a deductor having more than one office/branch, do I file separate e-TDS/TCS returns for each office/branch or can I file a consolidated return for all offices/branches? Can I quote the same TAN for filing e-TDS/TCS returns for each branch?

If you have more than one office/branch you can file a consolidated e-TDS/TCS return for all offices/branches. In this case you should quote the same TAN. You can also file e-TDS/TCS returns office/branch-wise individually. In such cases you need to have separate TAN for every branch. In case you do not have separate TAN for each branch then you should apply for TAN for each of the branches filing separate e-TDS/TCS return.

Should I file copies of certificate for no deduction or concessional deduction of tax along with the e-TDS/TCS return?

In case of salary e-TDS/TCS return (Form No. 24), you have to file certificate for no deduction or concessional deduction of TDS alongwith the e-TDS/TCS return. In case of non-salary (Form No. 26/27) you need not file certificates for no deduction or concessional deduction of TDS alongwith the e-TDS/TCS return. This is not required in case of any quarterly statements